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This research was aimed at developing a scale for measuring the cognitive flexibility of adolescents. This scale will help us to understand how flexible individuals are in regard to themselves, others, and the environment. It consists of 19 items and is in the form of semantic differentials.
Reliability and validity were tested using a sample of 637 adolescents. The Cognitive Flexibility Scale (CFS) was prepared so it was parallel to the structure of the 3 dimensions of semantic differential scales. The 3 dimensions in the CFS explain 51.33% of total variance of the scale. The
internal consistency for the scale was found to be .92. Item-total correlations of the items were between .49 and .63. Test-retest correlation coefficiency within an eight-week interval was .77, and the split-half coefficiency was .87. In the criterion validity tests of the scale, the divergent
validity was tested by means of the Dysfunctional Attitude Scale (Weissman & Beck, 1978). The correlation between the two scales was found to be -.44.

Preface -- Eurasia Business and Economics Society -- Contents -- Part I: International Trade -- Trade Competition Between Asia and the European Union in Africa -- 1 Introduction -- 2 Development of the EU-Africa and Asia-Africa Commercial Relations -- 3 Main Characteristic of the EU-Africa and Asia-Africa Trade in Goods -- 4 Conclusion -- References -- Central Asian Integration and Its Impact on Regional Trade and Economy -- 1 Introduction -- 2 Review of Central Asian Economies -- 3 Regionalism in Central Asia -- 3.1 Transport and Trade Facilitation -- 3.2 World Trade Organization and Central Asia -- 4 Conclusions -- References -- ASEAN and Trade Regionalism: An Opportunity for Convergence or Threat of ``Two Speeds´´? -- 1 Introduction -- 2 The Two-Speed World Concept and Its Adaptation -- 3 Theory of Trade Regionalism -- 4 ASEAN Trade Regionalism -- 4.1 AFTA: Elimination of Tariff Barriers -- 4.2 Economic and Social Development of ASEAN-6 and CLMV -- 4.3 Merchandise Trade Performance -- 4.4 FDI Flows -- 4.5 Initiative for ASEAN Integration (IAI) and CLMV -- 4.6 ASEAN Plus FTA and CLMV -- 4.7 RCEP and TPP -- 4.8 TPP or RCEP: Choice Between ASEAN´s Internal Erosion and Solidarity? -- 5 Conclusions -- References -- Interdependence of Real, Financial and Export Import Indicators in a DSGE Model of Multiple Countries -- 1 Introduction -- 2 Model -- 2.1 Households -- 2.2 Firms -- 2.3 Rigid Prices -- 2.4 Export and Import of Goods -- 3 Estimations on Model of Three Countries -- 4 Conclusion -- References -- Part II: Growth and Development -- The Role of Creative Industries in Economic Development of Lithuania and Latvia -- 1 Introduction -- 2 Concept and Constitution of Creative Industries in Lithuania and Latvia -- 3 Measuring the Role of Creative Industries in Economic Development of Lithuania and Latvia

Intro -- Preface -- Eurasia Business and Economics Society (EBES) -- Contents -- Part I: Accounting and Corporate Governance -- Use of the Managerial Tools in the Czech Companies -- 1 Introduction -- 2 Goals and Used Methods -- 3 The Results of the Questionnaire Investigation -- 3.1 Description of the Project -- 3.2 Results from the Questionnaire -- 4 Conclusion and Discussion -- References -- Business Processes Intrinsic Accounting Quality Attributes Assessment in Lithuanian Organizations -- 1 Introduction -- 2 Theoretical Background and Hypothesis for Business Processes Intrinsic Accounting Quality Attributes Assessment -- 3 Research Design -- 4 Results of Business Processes Intrinsic Accounting Quality Attributes Assessment in Lithuanian Organizations -- 5 Conclusions -- References -- Implementation of Accounting Standards: Financial Reporting in Albania -- 1 Introduction -- 1.1 Objective of NAC -- 1.2 Authority of National Accounting Standards in Profit Sector -- 2 Field of Implementation of Standards -- 3 Development of Accounting Standards in Albania -- 4 Corporations Financial Reporting Enhancement Project -- 5 Compliance Factors of Accounting -- 5.1 Exceptions from Other NSFR -- 6 Reporting Needs of Small Units, Medium and Large Units -- 7 Costs and Benefits of IFRS -- References -- Principle-Based Agricultural Business Accounting Policy Formation -- 1 Introduction -- 2 General Principles Behind Accounting Policy Formation -- 3 Agricultural Activity Peculiarities Having an Influence on Accounting Policy Formation -- 4 Peculiarities of Presenting Financial Information Aimed at Satisfying the Needs of Investors in Agribusiness -- 5 Model of Correlation Between the Factors Responsible for Agribusiness Accounting Policy Formation -- 6 Conclusion -- References -- Transition from Tax Records to Double-Entry Bookkeeping in the Czech Republic.

The first volume of the Eurasian Studies in Business and Economics, the official proceedings series of the Eurasia Business and Economics Society (EBES), includes selected papers from the 13th EBES Conference held in Istanbul in 2014. This volume covers theoretical and empirical contributions in the areas of innovation, entrepreneurship, HR, banking and finance. An eclectic set of methodologies and contributions from experts across the World makes this volume a valued work of reference. This volume also provides a timely opportunity to colleagues, professionals and students to catch up with the most recent studies in different fields and empirical findings on many countries and regions.

The rate at which adolescents' social self-efficacy levels can be predicted by variables such as the level of the adolescents' attachment to their parents and their peers, problem-solving skills, learned resourcefulness, perceived marital adjustment of their parents, and their
mothers' interpersonal relationships was examined. Volunteer high school students (N = 194), and their mothers were the participants. Students completed the Social Self-Efficacy Expectation Scale for Adolescents (SSES-A; Bilgin, 1999). Data were collected through the Inventory
of Parent Attachment (IPA; Hortaçsu & Oral, 1991), the Inventory of Peer Attachment (IPA; Hortaçsu & Oral, 1991), the Interpersonal Relationship Scale (IPRS; Sahin, Durak, & Yasak, 1994), the Problem Solving Inventory (PSI; Savas¸ir & Şahin, 1997),
Rosenbaum's (1980) Learned Resourcefulness Schedule (RLRS), and the Perceived Marital Adjustment Questionnaire (PMAQ; Akkapulu, 2005). The result of the stepwise regression analyses revealed that learned resourcefulness, problem-solving skills, perceived marital adjustment, the level
of peer attachment, the mothers' nourishing interpersonal relations, and parental attachment levels, were all significant predictors of social self-efficacy.